Chartered Accountant
687 Points
Joined August 2018
Transportation of goods by an aircraft from customs station of clearance in India to a place outside India is exemted from GST vide entry No. 19A of Notification No. 12/2017 - CT (rate) and
Transportation of goods by vessel from customs station of clearance in India to a place outside India is exemted from GST vide entry No. 19B of Notification No. 12/2017 - CT (rate).
The exemption under both the above entries is applicable only till 30th September 2019.